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Real property taxPrint

The following are subject to taxation by real property tax:

  • land,
  • buildings or parts thereof,
  • structures or parts thereof connected with conducting business activity.

The tax rate is determined by communes. Rates are estimated per 1 square meter and cannot exceed the maximum rates determined by the Minister of Finance for the given year.

Natural persons pay the tax in 4 instalments, on the following dates:

  1. by the 15th of March,
  2. by the 15th of May,
  3. by the 15th of September,
  4. by the 15th of November each year.

More information about real property tax is available here ->